Examlex
A holding period return is calculated by adding the current income to the capital gains and dividing this sum by the
Indirect Method
A way of calculating cash flows for the cash flow statement where net income is adjusted for changes in balance sheet accounts to reflect cash operations.
Statement of Cash Flows
A financial statement showing the cash inflows and outflows from operating, investing, and financing activities over a specific period.
Operating Activities
Day-to-day business functions and transactions related to a company's core business operations, such as sales and purchasing.
Net Income
The profit a company has after all expenses, taxes, and costs have been subtracted from total revenue.
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